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題名:審計委員會特性對內部控制暨實質盈餘管理之影響
書刊名:會計學報
作者:蔡京姐劉若蘭蘇誌翔
作者(外文):Tsai, Ching-chiehLiu, Jo-lanSu, Jhih-siang
出版日期:2021
卷期:8:2
頁次:頁1-34
主題關鍵詞:審計委員會品質內部控制品質實質盈餘管理Audit committee qualityInternal control qualityReal earnings managementCorresponding author
原始連結:連回原系統網址new window
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  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:44
  • 點閱點閱:7
期刊論文
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29.戴怡蕙(20150500)。限制員工權利新股、董事委員會與實質盈餘管理:以臺灣上市櫃公司為例。當代會計,16(1),1-31。new window  延伸查詢new window
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33.李合龍、戴凱平(20141000)。審計委員會特性與企業價值之關聯性。商業現代化學刊,7(4),319-336。new window  延伸查詢new window
34.Balsam, S.、Jiang, W.、Lu, B.(2014)。Equity Incentives and Internal Control Weaknesses。Contemporary Accounting Research,31(1),178-201。  new window
35.Järvinen, T.、Myllymäki, E.-R.(2016)。Real earnings management before and after reporting SOX 404 material weaknesses。Accounting Horizons,30(1),119-141。  new window
36.劉若蘭、李旻育(20170600)。董事會政治關聯、客戶重要性對財務報導舞弊之影響。中山管理評論,25(2),367-398。new window  延伸查詢new window
37.Ashbaugh-Skaife, Hollis、Collins, Daniel W.、Kinney, William R.(2007)。The discovery and reporting of internal control deficiencies prior to SOX-mandated audits。Journal of Accounting & Economics,44(1/2),166-192。  new window
38.Beneish, M. D.、Billings, M. B.、Hodder, L. D.(2008)。Internal control weaknesses and information uncertainty。The Accounting Review,83(3),665-703。  new window
39.Chan, Kam C.、Farrell, Barbara、Lee, Picheng(2008)。Earnings management of firms reporting material internal control weaknesses under section 404 of the Sarbanes-Oxley Act。Auditing: A Journal of Practice and Theory,27(2),161-179。  new window
40.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Determinants of Weaknesses in Internal Control over Financial Reporting。Journal of Accounting and Economics,44(1/2),193-223。  new window
41.Ge, Weili、McVay, Sarah E.(2005)。The disclosure of material weaknesses in internal control after the Sarbanes-Oxley Act。Accounting Horizons,19(3),137-158。  new window
42.Roychowdhury, Sugata(2006)。Earnings Management through Real Activities Manipulation。Journal of Accounting and Economics,42(3),335-370。  new window
43.Chen, J.、Duh, R.-R.、Hsu, A. W.-H.、Pan, C.-M.(2015)。Can Anglo-Saxon Audit Committee Scheme Improve Earnings Quality in non-Anglo-Saxon Environments?。Journal of Contemporary Accounting & Economics,11(1),61-74。  new window
44.Chi, Wuchun、Lisic, Ling Lei、Pevzner, Mikhail(2011)。Is enhanced audit quality associated with greater real earnings management?。Accounting Horizons,25(2),315-335。  new window
45.Graham, John R.、Harvey, Campbell R.、Rajgopal, Shiva(2005)。The economic implications of corporate financial reporting。Journal of Accounting and Economics,40(1-3),3-73。  new window
46.Gunny, Katherine A.(2010)。The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks。Contemporary Accounting Research,27(3),855-888。  new window
47.Ashbaugh-Skaife, H.、Collins, D. W.、Kinney, W. R. Jr.、LaFond, R.(2009)。The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity。Journal of Accounting Research,47(1),1-43。  new window
48.Hammersley, Jacqueline S.、Myers, Linda A.、Shakespeare, Catherine(2008)。Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of the Sarbanes Oxley Act of 2002。Review of Accounting Studies,13(1),141-165。  new window
49.Ogneva, M.、Subramanyam, K. R.、Raghunandan, K.(2007)。Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures。Accounting Review,82(5),1255-1297。  new window
50.李建然、廖秀梅、張卉諭(20161200)。審計委員會設置及其品質對公司價值的影響。中華會計學刊,12(2),231-265。new window  延伸查詢new window
51.許文馨(20140900)。Can Audit Committee Improve Earnings Quality More than the Supervisors in Taiwan?。臺大管理論叢,24(S1),203-232。new window  new window
52.Krishnan, J.(2005)。Audit committee quality and internal control: an empirical analysis。The Accounting Review,80(2),649-675。  new window
53.翁慈青、陳光政、游智翔(20160500)。公司創新活動對董事會成員職能與政治關係之影響。會計學報,6(2),55-89。new window  延伸查詢new window
54.DeFond, Mark L.、Park, Chul W.(1997)。Smoothing income in anticipation of future earnings。Journal of Accounting and Economics,23(2),115-139。  new window
55.劉若蘭、劉政淮、游博凱(20160800)。審計委員會對公司績效與資訊揭露品質之影響。評價學報,10,1-30。new window  延伸查詢new window
56.Chalmers, K.、Hay, D.、Khlif, H.(2019)。Internal Control in Accounting Research: A Review。Journal of Accounting Literature,42(1),80-103。  new window
57.Lenard, M. J.、Petruska, K. A.、Alam, P.、Yu, B.(2016)。Internal Control Weaknesses and Evidence of Real Activities Manipulation。Advances in Accounting, incorporating Advances in International Accounting,33,47-58。  new window
58.Chen, Y.、Knechel, W. R.、Marisetty, V. B.、Truong, C.、Veeraraghavan, M.(2017)。Board independence and internal control weakness: Evidence from SOX 404 disclosures。Auditing: A Journal of Practice and Theory,36(2),45-62。  new window
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60.Paletta, A.、Alimehmeti, G.(2018)。SOX disclosure and the effect of internal controls on executive compensation。Journal of Accounting, Auditing & Finance,33(2),277-295。  new window
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80.Bédard, Jean、Chtourou, Sonda Marrakchi、Courteau, Lucie(2004)。The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management。Auditing: A Journal of Practice & Theory,23(2),13-35。  new window
81.Doyle, Jeffrey T.、Ge, Weili、McVay, Sarah(2007)。Accruals quality and internal control over financial Reporting。The Accounting Review,82(5),1141-1170。  new window
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83.Zhang, Yan、Zhou, Jian、Zhou, Nan(2007)。Audit committee quality, auditor independence and internal control weaknesses。Journal of Accounting and Public Policy,26(3),300-327。  new window
84.Cohen, Daniel A.、Dey, Aiyesha、Lys, Thomas Z.(2008)。Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods。The Accounting Review,83(3),757-787。  new window
研究報告
1.Wang, T. Y.(2004)。Investment, Shareholder Monitoring and the Economics of Corporate Securities Fraud。University of Maryland。  new window
2.Kim, B. H.、Lisic, L. L.、Pevzner, M.(2010)。Debt covenant slacks and real earnings management。Georage Mason University。  new window
3.El Mahdy, D. F.、Hao, J.、Cong, Y.(2019)。Audit committee financial expertise and information asymmetry。  new window
圖書
1.陳耀宗(2018)。審計學--國際審計與確信準則為架構。滄海書局。  延伸查詢new window
其他
1.呂淑美(20190307)。審計委員會2022年設置完成,https://www.chinatimes.com/newspapers/20190307000468-260206?chdtv。  延伸查詢new window
 
 
 
 
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